The purpose of this study was to find out how to manage village finance and the effectiveness of managing village funds for development and economic empowerment of rural communities in Bondowoso District. Three sub-districts in the Bondowoso District, namely Curahdami, Wonoasri, and Tenggarang Subdistricts as field area, and the combination of quantitative and qualitative methods were used. The results of this study indicate that: the villages in Bondowoso District have managed village finances well, but in certain cases, they are still not orderly in administration, so that they sometimes experience delays in disbursing village finance for the following period. The discussion and implications of the findings are discussed in the article.

This study examined the influence of budgetary participation to managerial performance through budget adequacy, organization commitment, and job relevant information as intervening variables. The population of this study is staff that budgetary participation at Public School in Tegal. The sample of this research is collected with contact person. The result of this study showed that budgetary participation has not effect to managerial performance. Other result that is shown in this study is that budgetary participation has positive effect to budget adequacy, organization commitment, and job relevant information. But, budget adequacy and job relevant information has not effect to managerial performance. Just organization commitment has positive effect to managerial performance. So, Budgetary participation has positive effect to organization commitment, and then organization commitment has positive effect to managerial performance.

Banyuwangi is a regency which promotes tourism sector, shown by several festivals and new tourism destinations. The regency has risen the multiplier effect on other sectors, especially tax revenue. This research aims at investigating the potential of restaurant’s tax as a result of improvement in tourism sector and the policy strategy organized by the government in optimizing the income from restaurant’s tax. This research was conducted through the survey and interview. This research applied mix method, the result of this research indicate that the potential of restaurant’s tax in Banyuwangi is IDR 25.768.142.679. In fact, the target set in 2016 was IDR 7.000.000.000,-. There are several strategies implemented to increase the revenue from the potential taxes of restaurant, inter alia 1) intensive socialization of food to the taxpayer 2) involving other institutions in the implementation of restaurant tax, for example the sub-district and village, 3) carefully monitoring held on taxpayers, 4) giving some administration and morals sanctions for taxpayers who disobey restaurant’s tax regulations, 5) innovation of paying restaurant’s tax by online media to facilitate the taxpayer in fulfilling tax obligations. Keywords: Target, Realization, tax potential, restaurant’s tax, policy

Abstrak -Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi dan pelatihan yang dimiliki oleh Relawan Pajak Tax Center Universitas Jember terhadap prestasi kerja yang dihasilkan. Penelitian ini merupakan jenis penelitian kuantitatif, yaitu metode penelitian yang berlandaskan pada filsafat positivisme, digunakan untuk meneliti pada populasi atau sampel tertentu, pengumpulan data menggunakan instrument penelitian, analisis data bersifat kuantitatif statistik, dengan tujuan untuk menguji hipotesis yang telah ditetapkan. Penelitian ini dilaksanakan pada Tax Center Universitas Jember. Pada penelitian ini, instrumen penelitian berupa kuesioner. Kuesioner tersebut akan dibagikan kepada responden sejumlah 59 orang relawan pajak tax center Universitas Jember, kemudian akan diolah secara statistik dengan software SPSS. Penelitian ini menghasilkan temuan bahwa secara parsial dan simultan, kompetensi dan pelatihan berpengaruh secara signifikan dan positif terhadap prestasi kerja. Sehingga jika terjadi peningkatan kompetensi dan pelatihan, maka akan meningkatkan pula prestasi kerja. Begitupula sebaliknya, jika terjadi penurunan kompetensi dan pelatihan, maka akan diikuti pula dengan adanya penurunan prestasi kerja. Sebesar 59,8% perubahan yang terjadi pada prestasi kerja Relawan Pajak Tax Center Universitas Jember dijelaskan dengan baik oleh kompetensi dan pelatihan. Abstract -This study aims to determine the effect of competence and training owned by Jember University TaxCenter Volunteers on work performance generated. This research is a type of quantitative research, which is a research method based on the philosophy of positivism, used to examine populations or specific samples, collecting data using research instruments, analyzing quantitative quantitative data, with the aim to test the hypotheses that have been set. This research was conducted at the Jember University Tax Center. In this study, the research instrument was in the form of a questionnaire. The questionnaire will be distributed to 59 respondents from the Jember University tax center volunteer, then will be processed statistically with SPSS software. This research produces findings that partially and simultaneously, competence and training have a significant and positive effect on work performance. So that if there is an increase in competence and training, it will also increase work performance. Likewise on the contrary, if there is a decrease in competence and training, it will also be followed by a decrease in work performance. 59.8% of the changes that occur in Jember University's Tax Center Volunteer Tax work performance are well explained by competence and training.

Every village has a site of leadership. The village head is the person who is entitled to manage the village. The person is the one that is elected to build and develop the village. The village heads will try to improve the situation of the village as well as its residents. People who have this rank have obligations and responsibilities for carrying out village activities. However, democracy is the way to accomplish the best outcomes in terms of peace, justice, and security. The decision support system using the Composite Performance Index (CPI) method functions to assess village head candidates and process them in order to get good ranking results. The most important result of the election is what the village head decides. The application of the Composite Performance Index (CPI) method is very good in determining the right person who will occupy the position of the village head.